Part 2 Application and interpretationF1
- 2Qualifying companies
- 3Accounting periods
- 4The relevant percentage
- 5Limit on number of accounting periods for which supplement may be claimed
- 6Qualifying E&A expenditure
- 7Unrelieved group ring fence profits for accounting periods
- 8Taxable ring fence profits of an accounting period
Annotations
Textual amendments
- F1
Sch. 19B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 286(3), Sch. 38